A.K. Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A.K. Consult
Largest movements
- Cash +€38,485
up €38,485 (+180%), from €21,439 to €59,924
mainly Net result for the year (+€66,398) and Tax, wage and social debts (+€12,540)
- Tangible fixed assets -€1,516
down €1,516 (-17.3%), from €8,764 to €7,248
- Profit (loss) carried forward +€56,398
up €56,398 (+385%), from €14,645 to €71,043
- Trade debts -€30,759
down €30,759 (-84.6%), from €36,343 to €5,584
- Tax, wage and social debts +€12,540
up €12,540 (+97.5%), from €12,866 to €25,406
of which Taxes: +€25,406
- Gross operating margin +€73,359
up €73,359 (+576%), from €12,743 to €86,103
- Taxes +€5,700
up €5,700 (+76.5%), from €7,447 to €13,147
- Depreciation +€1,325
up €1,325 (+88.2%), from €1,503 to €2,828
- Other operating charges +€1,072
up €1,072 (+103%), from €1,043 to €2,115
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,354 | €102,533 | +€38,179 | +59.3% |
| Fixed assets | 21/28 | €11,522 | €10,006 | -€1,516 | -13.2% |
| Tangible fixed assets | 22/27 | €8,764 | €7,248 | -€1,516 | -17.3% |
| Furniture and vehicles | 24 | €8,764 | €7,248 | -€1,516 | -17.3% |
| Financial fixed assets | 28 | €2,758 | €2,758 | = | 0.0% |
| Current assets | 29/58 | €52,832 | €92,527 | +€39,695 | +75.1% |
| Amounts receivable within one year | 40/41 | €27,858 | €28,876 | +€1,019 | +3.7% |
| Trade receivables | 40 | €22,104 | €19,254 | -€2,850 | -12.9% |
| Other amounts receivable | 41 | €5,754 | €9,622 | +€3,868 | +67.2% |
| Current investments | 50/53 | €3,527 | €3,527 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,439 | €59,924 | +€38,485 | +180% |
| Deferred charges and accrued income | 490/1 | €9 | €200 | +€192 | +2,254% |
| Total equity and liabilities | 10/49 | €64,354 | €102,533 | +€38,179 | +59.3% |
| Equity | 10/15 | €15,145 | €71,543 | +€56,398 | +372% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,645 | €71,043 | +€56,398 | +385% |
| Amounts payable | 17/49 | €49,209 | €30,991 | -€18,219 | -37.0% |
| Amounts payable within one year | 42/48 | €49,209 | €30,991 | -€18,219 | -37.0% |
| Trade debts | 44 | €36,343 | €5,584 | -€30,759 | -84.6% |
| Suppliers | 440/4 | €36,343 | €5,584 | -€30,759 | -84.6% |
| Taxes, remuneration and social security | 45 | €12,866 | €25,406 | +€12,540 | +97.5% |
| Taxes | 450/3 | - | €25,406 | +€25,406 | |
| Remuneration and social security | 454/9 | €12,866 | - | -€12,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €2,828 | +€1,325 | +88.2% |
| Other operating charges | 640/8 | €1,043 | €2,115 | +€1,072 | +103% |
| Gross operating margin | 9900 | €12,743 | €86,103 | +€73,359 | +576% |
| Operating profit (loss) | 9901 | €10,198 | €81,160 | +€70,962 | +696% |
| Financial income | 75/76B | €234 | €417 | +€183 | +78.3% |
| Recurring financial income | 75 | €234 | €417 | +€183 | +78.3% |
| Financial charges | 65/66B | €1,995 | €2,032 | +€37 | +1.9% |
| Recurring financial charges | 65 | €1,995 | €2,032 | +€37 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €8,437 | €79,545 | +€71,108 | +843% |
| Income taxes | 67/77 | €7,447 | €13,147 | +€5,700 | +76.5% |
| Profit (loss) for the period | 9904 | €990 | €66,398 | +€65,408 | +6,606% |
| Profit (loss) for the period to be appropriated | 9905 | €990 | €66,398 | +€65,408 | +6,606% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.